§ 54-15. Delinquency.

Latest version.

In case the treasurer shall, as above provided, report as delinquent any assessment or part thereof, the village council shall certify the delinquency to the assessor, who shall reassess on the annual village tax roll of such year, in a column headed "special assessments," the sum so delinquent, with interest and penalties to September 1 of such year, and an additional penalty of six percent of the total amount. Thereafter, the statutes relating to village taxes shall be applicable to such reassessments.

(Code 1975, § 1.115)

                    
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